
handle: 10807/147266
The contribution deals with issues related to the procedure for submitting the application for a mutual agreement procedure, the consequent critical issues and the effects on the tax process
Il contributo tratta le questioni legate al procedimento di presentazione dell'istanza di procedura amichevole, le criticità conseguenti e i riflessi sul processo tributario
Mutual agreement procedure, tax process, procedura amichevole; processo tributario
Mutual agreement procedure, tax process, procedura amichevole; processo tributario
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